Maryland Statutes
Part II - Maryland Adjusted Gross Income
Section 10-206 - Additions to Federal Adjusted Gross Income -- Nonresidents

(a)    The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.
    (b)    To the extent attributable to Maryland sources the addition under subsection (a) of this section includes the additions required for a resident under § 10-204 of this subtitle.
    (c)    The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.
    (d)    The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:
        (1)    is included in computing federal adjusted gross income; and
        (2)    is not attributable to Maryland sources.

Structure Maryland Statutes